SIMON COWELL - COWELL REACHES TV'S TOP THREE RICH LIST

Music mogul SIMON COWELL is the third richest TV star in the world, trailing on OPRAH WINFREY and JERRY SEINFELD on a new Forbes list. The talent show guru earned a staggering $45 million (GBP22.5 million) between June 2006 and June 2007, propelling him towards the top of the high earners chart - thanks to the success of American Idol and The X Factor. Talk show queen Winfrey leads the list by a mile - making an astonishing $260 million (GBP130 million) in the same period. Seinfeld banked an impressive $60 million (GBP30 million), even though his sitcom, with the same name, ended nine years ago. The top ten is as follows: 1. Oprah Winfrey - $260 million (GBP130 million) 2. Jerry Seinfeld - $60 million (GBP30 million) 3. Simon Cowell - $45 million (GBP22.5 million) 4. David Letterman - $40 million (GBP20 million) 5. Donald Trump - $32 million (GBP16 million) 6. Jay Leno - $32 million (GBP16 million) 7. Dr. Phil MCGraw - $30 million (GBP15 million) 8. "Judge" Judy Sheindlin - $30 million (GBP15 million) 9. George Lopez - $26 million (GBP13 million) 10. Kiefer Sutherland - $22 million (GBP11 million).